“双碳”背景下碳税制度的证成与构建  

The Justification and Construction of the Carbon Tax System under the Background of Carbon Neutrality and Carbon Peak

作　　者：周文溢 贾爱玲[2] Zhou Wenyi;Jia Ailing(College of Arts and Law,Zhejiang A&F University,Hangzhou Zhejiang 311300,China;College of Arts and Law,Institute of Carbon Neutrality,Zhejiang A&F University,Hangzhou Zhejiang 311300,China)

机构地区：[1]浙江农林大学文法学院,浙江杭州311300 [2]浙江农林大学文法学院碳中和研究院,浙江杭州311300

出　　处：《河北环境工程学院学报》2022年第3期22-27,共6页Journal of Hebei University of Environmental Engineering

基　　金：国家社会科学基金项目(15BFX111)。

摘　　要：“双碳”背景之下,碳减排迎来政策黄金期,碳税制度再度进入人们的视野。碳税旨在以税率价格的形式实现外部不经济的内部化,激励企业采用清洁能源,降低生产成本。在现有环境税体系中,碳税征收应坚持税收中性原则,避免重复征收;合理确定碳税与碳排放权交易的适用领域,实现优势互补。我国应在化石燃料的生产环节以含碳量作为计税依据进行征收,针对不同行业实行差别税率,对同一行业或企业适用弹性税率,形成动态的调整激励机制,促进经济发展与环境保护的协同共进。Under the background of"double carbon",carbon emission reduction has ushered in a golden period of policy,and the carbon tax system has once again entered our field of vision.Carbon taxes aim to internalize external diseconomies in the form of tax rates,incentivize companies to adopt clean energy and reduce production costs.In the existing environmental tax system,carbon tax collection should adhere to the principle of tax neutrality and avoid repeated collection,reasonably determine the applicable areas of carbon tax and carbon emission trading to achieve complementary advantages.China should use carbon content as the basis for taxation in the production of fossil fuels,implement different tax rates for different industries,apply flexible tax rates to the same industry or enterprise,and form a dynamic adjustment incentive mechanism to promote economic development and environmental protection to progress together.

关 键 词：碳中和 碳税 环境保护税 碳排放权交易 

分 类 号：D922.22[政治法律—经济法学]